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NY C85534

April 6, 1998

CLA-2-17:RR:NC:SP:232 C85534


TARIFF NO.: 1704.90.3550

Ms. Regina M. Sisk
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of candy from China; Article 509

Dear Ms. Sisk:

In your letter dated March 12, 1998 you requested a ruling on the status of candy from China under the NAFTA.

A sample was included with your request. The subject merchandise is a candy called Tarts n Tinys, which is composed of dextrose, maltodextrin, corn syrup, malic acid, flavors and small quantities of various other ingredients. The candy, which is in the form of small multi-colored pieces, will be imported inside a plastic Mr. Potato Head container. The candy filled Mr. Potato Head was the subject of NY Ruling B87156 dated July 1, 1997. The facts presented at that time indicated that the Mr. Potato Head container was manufactured in China, the candies were manufactured in the United States and the whole product was filled and shrink wrapped in Mexico. NY B87156 classified the Mr. Potato Head container under subheading 9503.49.0020, HTS, and the candy under subheading 1704.90.3505, HTS. This ruling also indicated that, provided the requirements of 19 CFR 10.1 were met, the candy, which was an American made product, would be classifiable under subheading 9801.00.1096, HTS.

You now propose purchasing the candy from a Mexican manufacturer. The candy will be produced entirely in Mexico from originating materials. It will be sent to China duty free under a special license issued by the Chinese government, which will not permit the candy to enter the Chinese commerce. The Chinese factory will fill the Mr. Potato Head containers with the candies and ship them back to the United States.

The applicable tariff provision for the Tarts n Tinys candies will be 1704.90.3550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Sugar confectionery...not containing cocoa...other: confections or sweetmeats ready for consumption...other...other...put up for retail sale...other. The general rate of duty will be 6.1 percent ad valorem.

The Tarts n Tinys candy does not qualify for preferential treatment under the NAFTA because it has been transshipped, noting General Note 12(l).

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.


Robert B. Swierupski

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